Legal Opinion

Keator v. Lackawanna County

Supreme Court of Pennsylvania

Decided November 30, 1927No. Appeal, 80PublishedCited by 19 opinions

1Opinion of the Court

Opinion by

Mr. Justice Kephart,

County taxes in boroughs and townships in Lackawanna County are collected under the Act of June 25, 1885, P. L. 187. Section 7 provides that “all persons, who shall, within sixty days......make payment of any taxes charged against them......shall he” entitled to a reduction of five per centum,......all persons who fail to make payment......[within] six months ......shall be charged five per centum additional.” The above provision did not include taxables resident in the cities. The act was amended May 1,1909, P. L. 305, by an extension from sixty to ninety days.…

2Cases cited12 opinions

  1. Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
  2. Schoyer v. Comet Oil & Refining Co.Supreme Court of Pennsylvania · 1925
  3. Evans v. PhillipiSupreme Court of Pennsylvania · 1887
  4. Speer v. School DirectorsSupreme Court of Pennsylvania · 1865
  5. Cornman v. HagginbothamSupreme Court of Pennsylvania · 1910

7 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Com. of Penna. v. BensonSuperior Court of Pennsylvania · 1928
  2. Baltimore Gas & Electric Co. v. Board of CommissionersCourt of Appeals of Maryland · 1976
  3. Commonwealth v. LukensSupreme Court of Pennsylvania · 1933
  4. DeJesus v. Liberty Mutual InsuranceSupreme Court of Pennsylvania · 1970
  5. Downing v. Erie School DistrictSupreme Court of Pennsylvania · 1929

14 more not listed; retrieve them via the Exa API.

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